Section 140(4) in The Chhattisgarh Municipalities Act, 1961
(4)Subject to such alterations as may be made therein under the provisions of Section 138 and to the result of any appeal under Section 139, the entries in the assessment list so authenticated and deposited and the entries, if any, inserted in the said list under the provisions of Section 141 shall be accepted as conclusive evidence-(i)for the purposes of all Municipal taxes of valuation, or annual letting value on the basis prescribed in the rule regulating the tax, of buildings, lands and both buildings and lands to which such entries respectively refer; and(ii)for the purposes of the tax for which such assessment list has been prepared; of the amount of the tax leviable on such buildings or lands or both buildings and lands in any official year in which such list is in force.
